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Change year: 2010

Schedule 2B Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers

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Amendments

Schedule 2B inserted by Finance Act 2007 section 103(b).

1. Qualifications awarded by the Further Education and Training Awards Council:

(a) Level 6 Advanced Certificate in Farming;

(b) Level 6 Advanced Certificate in Agriculture;

(c) Level 6 Advanced Certificate in Dairy Herd Management;

(d) Level 6 Advanced Certificate in Drystock Management;

(e) Level 6 Advanced Certificate in Agricultural Mechanisation;

(f) Level 6 Advanced Certificate in Farm Management;

(g) Level 6 Advanced Certificate in Machinery and Crop Management;

(h) Level 6 Advanced Certificate in Horticulture;

(i) Level 6 Advanced Certificate in Forestry;

(j) Level 6 Advanced Certificate in Stud Management;

(k) Level 6 Advanced Certificate in Horse-manship.

2. Qualifications awarded by the Higher Education and Training Awards Council:

(a) Higher Certificate in Agriculture;

(b) Bachelor of Science in Agriculture;

(c) Higher Certificate in Agricultural Science;

(d) Bachelor of Science in Agricultural Science;

(e) Bachelor of Science (Honours) in Land Management, Agriculture;

(f) Bachelor of Science (Honours) in Land Management, Horticulture;

(g) Bachelor of Science (Honours) in Land Management, Forestry;

(h) Higher Certificate in Engineering in Agricultural Mechanisation;

(i) Bachelor of Business in Rural Enterprise and Agri-Business;

(j) Bachelor of Science in Agriculture and Environmental Management;

(k) Bachelor of Science in Horticulture;

(l) Bachelor of Arts (Honours) in Horticultural Management;

(m) Bachelor of Science in Forestry;

(n) Higher Certificate in Business in Equine Studies;

(o) Bachelor of Business in Equine Studies.

3. Qualifications awarded by other third-level institutions:

(a) Bachelor of Agricultural Science - Animal Crop Production awarded by University College Dublin;

[(aa) Bachelor of Agricultural Science - Agri-Environmental Science awarded by University College Dublin;]1

(b) Bachelor of Agricultural Science - Animal Science awarded by University College Dublin;

(c) Bachelor of Agricultural Science - Food and Agribusiness Management awarded by University College Dublin;

(d) Bachelor of Agricultural Science - Forestry awarded by University College Dublin;

(e) Bachelor of Agricultural Science - Horticulture, Landscape and Sportsturf Management awarded by University College Dublin;

(f) Bachelor of Veterinary Medicine awarded by University College Dublin;

(g) Bachelor of Science in Equine Science awarded by the University of Limerick;

(h) Diploma in Equine Science awarded by the University of Limerick.

Amendments

1 Subpara (aa) inserted by Finance Act 2010 section 141.

To what do the qualifications listed in this Schedule refer?

This Schedule lists the qualifications which a young trained farmer must have in order to avoid stamp duty on a transfer of farm land to him/her between 2 April 2007 and 31 December 2008 (section 81AA).

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